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II 2018 93 • VG SZ II 2018 93 Generato dall'IA

Second Home Occupancy Tax Validity Challenge

Numero d'incarto II 2018 93
Autorità giudiziaria
Giurisdizione Svizzera · Canton Svitto (CH-SZ)
Data della decisione
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

Taxpayers challenged a local council's decision to levy a supplementary occupancy tax (Kurtaxe) on second homes, arguing that the local bylaw authorizing the tax was invalid because it was not properly published, leading to a procedural defect. The court reasoned that the bylaw was effectively published through public display and notice in the official gazette, satisfying the legal requirements for public accessibility and validity, and therefore the supplementary tax assessment was lawful.

Regesto Legislator

Generato dall'IA

Second Home Occupancy Tax Validity Challenge: The court reasoned that the bylaw was effectively published through public display and notice in the official gazette, satisfying the legal requirements for public accessibility and validity, and therefore the supplementary tax assessment was lawful.

Parole chiave

Generato dall'IA
crescita in giudicato della tassazione residenze secondarie imposta locale domicilio fiscale in materia di doppia imposizione annunci pubblici legge sugli alloggi
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Testo completo

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\n\n| | | |\n II 2018 93 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 22. November 2018 |\n \n\n

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\n\n| | | |\n Besetzung |\n Dr.iur. Vital Zehnder, Vizepräsident |\n \n|\n |\n Dr.oec. Andreas Risi, Richter Dr.iur. Frank Lampert, Richter |\n \n|\n |\n MLaw Joëlle Sigrist, Gerichtsschreiberin |\n \n\n

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|\n Parteien |\n 1. A.________, 2. B.________, 3. C.________, \n Beschwerdeführer, \n alle vertreten durch Rechtsanwalt D.________, |\n

\n|\n |\n gegen |\n \n|\n |\n Gemeinderat Muotathal, Hauptstrasse 48, Postfach 142, 6436 Muotathal, \n Vorinstanz, |\n \n\n

\n \n \n \n \n \n

\n\n| | | |\n Gegenstand |\n Öffentliche Abgaben (Kurtaxe Zweitwohnungen; 2. Rechtsgang \n i.S. II 2017 29 / 30 / 31) |\n \n\n

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